Parking charges collected for providing parking space is liable to service tax

L & T Infocity Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) CESTAT Hyderabad held that parking charges collected for providing parking space is liable for inclusion in the value of Management, Maintenance or Repair services and accordingly, service tax is payable on the same. Facts- The Appellants are provides the service of ‘renting of immovable property’ and maintenance of common areas of the building under separate agreements. Taking a view that the amounts collected by the Appellant towards – electricity, diesel charges for DG sets, water and par...